CLA-2-87:OT:RR:NC:N1:101
Thomas Keolker
Fifteen Degrees
784 St. Charles Place
Hood River, OR 97031-8785
RE: The tariff classification of wheelchairs from China
Dear Mr. Keolker,
In your letter dated March 22, 2011, you requested a tariff classification ruling.
The items under consideration have been identified as two models of Sports Wheelchairs. You state in your request that one model is used for wheelchair basketball and the other for wheelchair tennis. In addition, you state that the design of the Wheelchairs (i.e., 15 degree camber of both rear wheels, two tiny caster wheels in the front) makes them suitable solely for the playing of court sports, not for everyday use.
The applicable classification subheading for the Sports Wheelchairs will be 8713.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Carriages for disabled persons, whether or not motorized or otherwise mechanically propelled: Not mechanically propelled.” The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Laman at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division